Exhibit 99.2

             Statement of the Chief Financial Officer of eplus inc.
                       Pursuant to 18 U.S.C. Section 1350

     The  undersigned  hereby  certifies  in his capacity as an officer of ePlus
inc.  (the  "Company")  that this  Quarterly  Report on Form 10-Q for the period
ended December 31, 2002, as filed with the Securities and Exchange Commission on
the date hereof (this "Report"), fully complies with the requirements of Section
13(a) and 15(d) of the  Securities  Exchange  Act of 1934,  and the  information
contained  in  this  Report  fairly  presents,  in all  material  respects,  the
financial condition and results of operations of the Company.


Dated: February 14, 2003      /s/ Steven J. Mencarini
                              -------------------------------------------------
                              Steven J. Mencarini
                              Senior Vice President and Chief Financial Officer